VAT fuel scale charges

Businesses must use these new VAT fuel scale charges from the start of their next prescribed accounting period beginning on or after 1 May 2024.

CO2 band	Gross monthly £	VAT £	Net £
120 or less	58	9.67	48.33
125	87	14.50	72.50
130	92	15.33	76.67
135	98	16.33	81.67
140	105	17.50	87.50
145	110	18.33	91.67
150	116	19.33	96.67
155	122	20.33	101.67
160	127	21.17	105.83
165	134	22.33	111.67
170	139	23.17	115.83
175	145	24.17	120.83
180	151	25.17	125.83
185	157	26.17	130.83
190	163	27.17	135.83
195	169	28.17	140.83
200	174	29	145
205	180	30	150
210	186	31	155
215	192	32	160
220	198	33	165
225 or more	203	33.83	169.17

CO2 band	Gross 3 month period £	VAT £	Net £
120 or less	174	29	145
125	263	43.83	219.17
130	279	46.50	232.50
135	297	49.50	247.50
140	315	52.50	262.50
145	332	55.33	276.67
150	350	58.33	291.67
155	368	61.33	306.67
160	385	64.17	320.83
165	403	67.17	335.83
170	420	70	350
175	437	72.83	364.17
180	455	75.83	379.17
185	473	78.83	394.17
190	490	81.67	408.33
195	508	84.67	423.33
200	526	87.67	438.33
205	544	90.67	453.33
210	560	93.33	466.67
215	578	96.33	481.67
220	596	99.33	496.67
225 or more	613	102.17	510.83

CO2 band	Annual gross £	VAT £	Net £
120 or less	702	117	585
125	1,050	175	875
130	1,123	187.17	935.83
135	1,191	198.50	992.50
140	1,263	210.50	1,052.50
145	1,331	221.83	1,109.17
150	1,404	234	1,170
155	1,471	245.17	1,225.83
160	1,544	257.33	1,286.67
165	1,612	268.67	1,343.33
170	1,685	280.83	1,404.17
175	1,752	292	1,460
180	1,825	304.17	1,520.83
185	1,893	315.50	1,577.50
190	1,965	327.50	1,637.50
195	2,033	338.83	1,694.17
200	2,106	351	1,755
205	2,174	362.33	1,811.67
210	2,246	374.33	1,871.67
215	2,314	385.67	1,928.33
220	2,387	397.83	1,989.17
225 or more	2,454	409	2,045

Where the CO₂ emission figure is not a multiple of five, the figure is rounded down to the next multiple of five to determine the level of the charge.

For a bi-fuel vehicle which has two CO₂ emissions figures, the lower of the two figures should be used.

For cars which are too old to have a CO₂ emissions figure, you should identify the CO₂ band based on engine size. If its cylinder capacity is:

• If its cylinder capacity is 1,400cc or less, use CO₂ band 140
• If its cylinder capacity exceeds 1,400cc but does not exceed 2,000cc, use CO₂ band 175;
• If its cylinder capacity exceeds 2,000cc, use CO₂ band 225 or above.